פירוש על ברכות 59:9

ONE WHO WAS STANDING [IN PRAYER] IN THE DIASPORA, SHOULD FOCUS HIS HEART TOWARD ERETZ YISRAEL. Notice that the text of the lead words of Tosfos is slightly different than the Gemara. The Gemara reads that one should turn his heart towards the land of Israel. Tosfos says that this is wrong. Tosfos understands that the word יכוין, he should direct, and the word יחזיר at the end of the Braiso have the same meaning. And we do not have the text with the word לבו, his heart following יכוין, because the word יכוין refers to his face, as we are taught in the end of the Braiso, if he was standing in the east, he should turn his face to the west. Since at the end of the Braiso the intent is clearly that he should turn his face, we may assume that at the beginning of the Braiso, the requirement is the same, that one turn his face in the direction of Eretz Yisroel, Yerusholaim and the Temple. See Artscroll note 12.

Cf. Exod. 25:17.